Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Use Fuel Tax Law

CHAPTER 4. DETERMINATIONS.

Article 1. Returns and Payments

Section 8751.5

8751.5. Credit for tax paid to vendor. If any user has paid the tax to a vendor who is the holder of a valid vendor's permit issued under this part, he shall be allowed a credit against the amount of tax due under Section 8751 with respect to that fuel on which the tax was paid to the vendor.